Warsaw: Poland switched on mandatory e-invoicing for large firms in February 2026, and tax teams across the Union now watch the rollout as a preview of what awaits everyone. The European Commission’s May work programme for VAT in the Digital Age turned a long-debated reform into a concrete schedule, and businesses have started to count the months.

The package, adopted in 2025, rewrites how companies report cross-border trade. From 1 January 2027 the Commission begins phasing in the new regime, and from 1 July 2030 e-invoicing becomes the default for intra-EU business-to-business sales, feeding near real-time data to national tax authorities.

Officials argue the shift closes a gap that costs treasuries tens of billions each year. Structured electronic invoices let auditors match transactions instantly, and the Commission expects the change to shrink the VAT lost to fraud and error. It published the 2026 work programme in May and promised the European e-invoicing standard by mid-year, giving software vendors a fixed target.

Member states have not waited for 2030. Belgium began its domestic mandate in January 2026, Poland followed in February, Greece moved in March, and France flips the switch in September. Germany phases its own rules through 2027 and 2028. Each capital designs its own system, and companies that trade across several borders must juggle overlapping formats.

That patchwork worries finance directors more than the headline deadline. A manufacturer selling into five markets could face five reporting portals before the harmonised regime lands. Tax advisers urge clients to map their invoice flows now rather than scramble in 2029.

The Commission frames the reform as part of a wider push to modernise a VAT system built for paper. Alongside e-invoicing, the package extends the one-stop shop so traders register once for sales across the bloc, and it tightens rules for online platforms in transport and short-term accommodation.

Warsaw’s experience already offers lessons. Polish authorities smoothed early glitches by running the mandate first for the largest taxpayers, and smaller firms join later. Analysts expect other governments to copy that staged approach as the 2027 start nears.

For now, the message from tax offices is patience paired with preparation. The Commission’s work programme sets the milestones, and the direction looks settled. Companies that build compliant invoicing today will meet the 2030 default without drama, while laggards risk a costly rush.